61-5-25.1. Employer's reserve ratio for 2007 through 2009.
The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.
| Column "A" | Column "B" |
| Contribution Rate | Reserve Ratio |
| 8.50% | Less than 7.00% |
| 8.00% | 7.00% and Less than 6.50% |
| 7.50% | 6.50% and Less than 6.00% |
| 7.00% | 6.00% and Less than 5.50% |
| 6.50% | 5.50% and Less than 5.00% |
| 6.00% | 5.00% and Less than 4.50% |
| 5.50% | 4.50% and Less than 4.00% |
| 5.00% | 4.00% and Less than 3.50% |
| 4.50% | 3.50% and Less than 3.00% |
| 4.00% | 3.00% and Less than 2.50% |
| 3.50% | 2.50% and Less than 2.00% |
| 3.00% | 2.00% and Less than 1.50% |
| 2.50% | 1.50% and Less than 1.00% |
| 2.00% | 1.00% and Less than 0.50% |
| 1.50% | 0.50% and Less than 0.00% |
| 1.00% | 0.00% and Less than 0.20% |
| 0.90% | 0.20% and Less than 0.40% |
| 0.80% | 0.40% and Less than 0.60% |
| 0.70% | 0.60% and Less than 0.80% |
| 0.60% | 0.80% and Less than 1.00% |
| 0.50% | 1.00% and Less than 1.20% |
| 0.40% | 1.20% and Less than 1.30% |
| 0.30% | 1.30% and Less than 1.40% |
| 0.20% | 1.40% and Less than 1.50% |
| 0.10% | 1.50% and Less than 1.60% |
| 0.00% | 1.60% and Over |
Source: SL 2006, ch 267, §3; SL 2010, ch 247, §2, eff. Mar. 10, 2010; SDCL §61-5-18.15; SL 2012, ch 252, §59.